O R D E R

The petitioner has sought for the following reliefs:

a) Issue necessary writ(s), direction(s) and/or pass necessary orders directing the respondents to allow the petitioner to claim refund of input tax credit by directing the respondent No.3 to accept the application for refund of input tax credit under the category “Others” either on the online portal or manually for the relevant period “July 2017, August 2017, October 2017” and other relevant periods.

b) Issue writ of declaration and/or any other appropriate writ(s) directing the respondent No.2 to give benefit of Circular No.94/13/2019-GST dated March 28,2019 (Annexure-J) issued by the Ministry of Finance to consider the application for refund of the eligible input tax credit by electronic mode and permit/enable the online portal maintained by the GSTN to accept the application for refund of Input tax credit or accept the application under manual mode.

c) Issue writ of declaration and/or any other appropriate writ(s) directing the respondent No.3 to consider the application for refund of the eligible input tax credit by electronic mode and permit/enable the online portal maintained by the GSTN to accept the application for refund of Input tax credit or in the alternative direct the respondent No.2 to accept and process the refund of input tax credit by way of manual mode;

d) To issue order/s directions, writ(s) or any other relief as this Hon’ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice.

2. In view of the Circular No.125/44/2019–GST dated 18/11/2019, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, whereby it is instructed that the provisions of the Circular dated 28/03/2019 shall continue to apply for refund applications filed in common portal before 26/09/2019 and the said applications shall continue to be processed manually as prior to the deployment of new system, the reliefs claimed in the writ petition are redressed.

Hence, the writ petition stands disposed of directing the respondent No.2 to consider the application of the petitioner for refund of input tax credits in terms of the circular as referred to above.